Taiwan Preclearance Act This bill requires the Department of Homeland Security to report to Congress on various issues, including (1) a plan for establishing a U.S. Customs and Border Protection preclearance facility in the Indo-Pacific region; (2) an analysis of the feasibility and advisability of establishing a preclearance facility in Taiwan; and (3) an assessment of the impact that a preclearance facility will have on trade, tourism, and the security partnership between Taiwan and the United States. (Preclearance facilities are stations in designated foreign airports that inspect travelers prior to boarding U.S.-bound flights.)